Reports of the United States Tax Court, Volume 126The Court, 2006 |
From inside the book
Results 1-5 of 84
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... Pursuant to section 7443A , Internal Revenue Code of 1986 , and Rules 180-183 , Tax Court Rules of Practice and Proce- dure , and until further notice , it is ORDERED that a Special Trial Judge is authorized : ( 1 ) To make the decision ...
... Pursuant to section 7443A , Internal Revenue Code of 1986 , and Rules 180-183 , Tax Court Rules of Practice and Proce- dure , and until further notice , it is ORDERED that a Special Trial Judge is authorized : ( 1 ) To make the decision ...
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... Pursuant to section 7443A , Internal Revenue Code of 1986 , and Rules 180-183 , Tax Court Rules of Practice and Proce- dure , and until further notice , it is ORDERED that a Special Trial Judge is authorized : ( 1 ) Motions in ...
... Pursuant to section 7443A , Internal Revenue Code of 1986 , and Rules 180-183 , Tax Court Rules of Practice and Proce- dure , and until further notice , it is ORDERED that a Special Trial Judge is authorized : ( 1 ) Motions in ...
Page 1
... pursuant to sec . 6402 ( a ) , I.R.C. P amended her petition in the Tax Court , seeking an increased refund . Held , inasmuch as R agrees that there is no unpaid 1992 tax liabil- ity upon which a levy could be based and that no further ...
... pursuant to sec . 6402 ( a ) , I.R.C. P amended her petition in the Tax Court , seeking an increased refund . Held , inasmuch as R agrees that there is no unpaid 1992 tax liabil- ity upon which a levy could be based and that no further ...
Page 2
United States. Tax Court. OPINION THORNTON , Judge : Pursuant to section 6330 ( d ) , petitioner seeks review of respondent's determination to proceed with a proposed levy.1 Background When she petitioned this Court , petitioner resided ...
United States. Tax Court. OPINION THORNTON , Judge : Pursuant to section 6330 ( d ) , petitioner seeks review of respondent's determination to proceed with a proposed levy.1 Background When she petitioned this Court , petitioner resided ...
Page 5
... pursuant to section 6402 ( a ) . By memorandum opinion and order entered December 11 , 2003 , the District Court denied the Government's motion to dismiss , on the ground that it could not determine as a matter of law that petitioner's ...
... pursuant to section 6402 ( a ) . By memorandum opinion and order entered December 11 , 2003 , the District Court denied the Government's motion to dismiss , on the ground that it could not determine as a matter of law that petitioner's ...
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Common terms and phrases
9th Cir adjustments Admin administrative affd amended amount Anglo-Am Antarctica Appeals officer apply assessment Brand X capital loss Chevron claim closing agreement coal Commis Commissioner community property laws computation Congress conservation easement Court of Appeals December 31 deficiency notice Direct Tea Trading disputed regulations election entitled Fairfax County Federal income tax Federal tax foreign corporation GATT rate Grist Mill property gross income hearing Income Tax Regs income tax return Internal Revenue Code Internal Revenue Service interpretation issue jurisdiction Lee Ranch legislative history levy LIFO limited majority mark-to-market ment method of accounting Natl notice of determination ous payment 99.00 overpayment interest parties petition petitioner petitioner's Planegger Proced provides real property reasonable refund relevant text relief Rept request respondent respondent's Revenue Act rule Secretary section 233 sioner spouse Stat statute statutory Subsequent miscellane supply contracts supra T.C. Memo Tax Court tax lien taxpayer tion United Zapara